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    Date: 2022-11-29 10:53:54.237644

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    Date: 2022-11-29 11:38:07.111848

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Copy of BIR Ruling No. 040-01

Requested from BIR by G. Villanueva at 10:53 AM on Nov 29, 2022.
Purpose: Research
Date of Coverage: 01/01/2001 - 11/29/2022
Tracking no: #BIR-382949769716

Villanueva 10:53 AM, Nov 29, 2022 

Hi!

I would like to request for a copy of BIR Ruling No. 040-01. This is to check the legal provision mentioned in this following article: https://home.kpmg/ph/en/home/insights/2020/10/understanding-consultant-vs-contractor.html

Thank you as always!


November 29, 2022

Dear Ms. Villanueva:

Greetings!

Thank you for your request dated Nov 29, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for Copy of BIR Ruling No. 040-01.

Response to your request

Please be informed, that the information cited in your request did not qualify in the Revised People's Freedom of Information Manual for the Bureau of Internal Revenue, Chapter VII-Standard Procedure for eFOI Requests, Section 21.2, quoted as follows:

Section 21.2 - The purpose of the request for information shall be specific or adequately and sufficiently described. General averments of the purpose such as "for information", "for research", for "legal purpose", or other similarly worded purposes shall not be considered to have met the requirements of specificity. Failure to specify the reason for or purpose of the request for information shall be a ground for denial of the eFOI request.

In view hereof, e regret to inform you that your request has been denied due to the aforecited reason. Further, the information/copy of the BIR Ruling you have mentioned is protected under Republic Act No. 10173 or the Data Privacy Act of 2012.

Kindly accomplish the FOI Request Feedback Form at the link: https://bit.ly/BIRFOISurveyForm01.

Thank you.

Respectfully,

FOI Receiving Officer
Public Information and Education Division

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